-36.7% is the change from 823 to 521
Calculation steps:
[( 521 - 823 ) ÷ 823] x 100 = -36.7%
Formula
Percentage change = [(521 - 823) / 823] x 100
Subtract the new number by the original number
521 - 823 = -302
-302 ÷ 823 = -0.3669501822600243
-0.3669501822600243 x 100 = -36.7%